Enterprises should conduct special account accounting for safety expenses and arrange their use according to the prescribed scope. If the annual balance is used in the next year, if the security expenses accrued in that year are insufficient, the excess will be charged according to the normal cost channel.
After performing the internal decision-making procedures, the group company can centrally manage and use the security expenses extracted by its affiliated enterprises according to a certain proportion.
What is the difference between safety fund and safety production fee?
Display query related information:
1. The security fund is paid to the government and used in the event of a risk accident.
2, production safety expenses is the enterprise's capital investment in production safety, generally refers to the daily expenses.
Legal basis:
Interim Measures for Financial Management of Safety Production Expenses of Enterprises in High-risk Industries
Thirteenth security fees shall be used in accordance with the following provisions.
(1) Expenditure on improvement, transformation and maintenance of safety protection equipment and facilities, including:
1. Safety equipment and facilities of mining enterprises refer to comprehensive dust prevention, geological monitoring, fire prevention, waterproof, dangerous gas monitoring, ventilation system, equipment for supporting and preventing landslides, electromechanical equipment, power supply and distribution system, transportation (lifting) system and tailings pond (dam);
2. Safety equipment and facilities of dangerous goods production enterprises refer to facilities and equipment such as monitoring, monitoring, ventilation, sun protection, temperature adjustment, fire prevention, fire fighting, explosion prevention, pressure relief, antivirus, disinfection, neutralization, moisture prevention, lightning protection, antistatic, corrosion prevention, leakage prevention, dike protection or isolation operation in workplaces such as workshops and warehouses;
3. The safety equipment and facilities of road transport enterprises refer to the detection and maintenance system of vehicle safety status and the safety equipment attached to vehicles.
(2) Expenditures for equipping field workers with necessary emergency rescue equipment, equipment and safety protection articles.
(3) Expenditure for safety production inspection and evaluation.
(4) Expenditure on evaluation, rectification and monitoring of major hazard sources and major accidents.
(5) Expenditure on safety skills training and emergency rescue drills.
(six) other expenses directly related to production safety.